He's not part of head coach Ange Postecoglou's plans and has only played 198 minutes in the Premier League, even with Tottenham facing depth issues due to suspensions and injuries to other players.
With less than six months left on his contract, it's almost certain that the 29-year-old England international will leave Tottenham, either in January or during the summer. While Spurs have been trying to secure the signing of Radu Dragusin from Genoa, it seems less certain now.
Football Insider reports that Dier is already preparing to move to Bayern Munich, with personal terms agreed, pending Spurs finding a replacement.
The report suggests that the transfer will be completed once Spurs secure a replacement. If they can't enhance their options in the coming weeks, officials are reportedly open to retaining Dier's services for the remainder of the 2023-24 season. However, selling Dier would benefit all parties, especially freeing up space on Tottenham's wage bill for other potential signings.
Former teammate Harry Kane is said to support Bayern's pursuit of Dier. If the transfer happens, Thomas Tuchel would be acquiring another experienced player for his defensive line and adding more competition in central midfield, an area where Bayern has sometimes lacked depth.